SB117 Alabama 2023 Session

Updated Feb 22, 2026

Summary

Primary Sponsor: J.T. WaggonerSenator
Republican
Session: Regular Session 2023
Title: Relating to the Alcoholic Beverage Control Board; to add Section 28-3A-6.1 to the Code of Alabama 1975, to authorize a licensed manufacturer or importer of alcoholic beverages to donate a limited amount of alcoholic beverages to a licensed nonprofit special event.
Summary: SB117 lets Alabama-licensed alcohol manufacturers or importers donate a limited amount of liquor to licensed nonprofit special events, with tax, reporting, and disposal rules.
What This Bill Does
The bill authorizes a licensed manufacturer or importer (or their agent) to donate up to 4.5 liters of liquor sourced from a licensed entity to a licensed nonprofit special event for each event. Donations are subject to state and federal taxes and must be reported on a form prescribed by the Alcoholic Beverage Control Board. The product is acquired from the board at its listed retail price, with the sales value imputed by the donor. Any liquor remaining after the event must be returned to the broker for disposal. The act takes effect on the first day of the third month after it becomes law.

Who It Affects
Licensed manufacturers or importers of alcoholic beverages in Alabama (and their agents), who may donate liquor to nonprofit events under the new rules.
Licensed nonprofit organizations that operate licensed nonprofit special events, which may receive donated liquor and must handle taxes, reporting, and disposal per the new requirements.

Key Provisions
Allows donation of up to 4.5 liters (or equivalent) of liquor per event to licensed nonprofit special events.
Donations must come from a licensed manufacturer or importer (or their agent) to a licensed nonprofit special event.
Donations are taxed under state and federal law and reported on a form prescribed by the ABC Board.
The donor-imputed sales price is based on the listed retail price; the product is acquired from the Board at that price.
Any remaining liquor must be returned to the broker for disposal.
Effective date is the first day of the third month after passage; the act was signed into law on May 3, 2023.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.